Ollie Belton explores the potential issues faced by forest owners who have exited the the NZ ETS in relation to MPI re-classifying land from post-1989 to pre-1990 land in the May 2014 edition of New Zealand Tree Grower Magazine.

Note that on 16 May 2014 the Government prohibited post-1989 forest owners from using Kyoto units (such as ERUs) to meet surrender obligations arising from the removal of forest from the ETS. Kyoto units can still be used in some circumstances such as repaying units to account for over issuance.